Final was established in 1974 by the late Kanemori Takai. The first real product it released was a cartridge designed by Yoshihisa Mori, who was renowned for his cartridge designs. It had a groundbreaking figure eight air-core coil with a cantilever cut from a one-carat diamond. There was no influence from adhesive or an iron core; it produced extremely clear sound and was regarded highly.

Following this, Takai encountered Takashi, an audio engineer with unequaled skills and ideas, and embarked on the development of amps, speakers and turntables under the final brand name in earnest. Takai came up with the concepts, while Takashi provided the skills, and the company, while being a small-scale entity, became a manufacturer of everything, from cartridges, the entrance for sound, to amps and the exit of said sound, speakers. With the idea that it would be better to optimize the design of a whole audio system rather than selling each component separately, they sold directly to the customer, fine tuning things until the customer was completely satisfied.